Wahyuningsih, Endang Sri
(2012)
STRUKTUR ORGANISASI DALAM HUBUNGANNYA ANTARA
PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA
MANAGERIAL.
SEMINAR NASIONAL DAN CALL FOR PAPERS .
ISSN 978-979-3649-65-8
Abstract
Participation in the preparation budget is expected to improve managerial
performance. It is based on the premise that when a goal or standard that is designed in a
participatory manner approved, then the employees will internalize the goals or standards
established and employees also have a sense of personal is responsibility to achieve it because
they participate and engage in preparation of the budget. Effectiveness of the participation not
only requires the involvement of managers at lower levels, but there needs to be delegated to
them, so they have greater authority to influence the preparation of the budget targets that
guide their performance appraisal. Managers are more motivated to improve managerial
performance with the budget, where they are involved in the drafting process and accept the
delegation of authority is relatively larger in relation to decision related to the budget.
Participation and delegation of authority to managers in a decentralized structure possibility
lead to a more comfortable feeling in carrying out activities related to budget so that they can
improve managerial performance in comparison with the manager on a centralized structure.
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